Service Tax India: Read the latest service tax notification, challan, news & updates, circulars, act, rules, articles & forms on Taxguru.in. ST1 ST2 ST3 payment challan budget amendments, place of provision, point of taxation.
Service Tax : The Bombay High Court ruled that legal services provided by an advocate to a partnership firm of advocates are exempt under servic...
Service Tax : The Court held that booking speakers for an event does not amount to event management. Participation or facilitation alone cannot ...
Service Tax : Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport S...
Service Tax : Under India’s earlier service tax regime, legal services initially enjoyed complete exemption from taxation. This position chang...
Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...
Service Tax : [Screening, Diagnosis & Management of Mucormycosis (black fungus)] Mucormycosis – if uncared for – may turn fatal ...
Service Tax : Chartered Accountants Association, Jalandhar has made a representation to FM regarding Misuse of Official Position by making rovin...
Service Tax : Officers of CGST Delhi North Commissionerate have arrested one Director of a Company for evasion of Service Tax. The Company had...
Service Tax : A suitable amnesty scheme must be thought of for all Central Laws and State Laws which have been merged in GST in one go to reduce...
Service Tax : Section 16 of CAG’s (DPC) Act, 1971 mandates CAG to audit receipts payable into consolidated fund of India and to satisfy that t...
Service Tax : CESTAT Bangalore held that excavation, extraction, grading, and sorting of iron ore are mining-related activities taxable only und...
Service Tax : The Tribunal held that service tax cannot be demanded again when the service provider has already collected and deposited the tax....
Service Tax : CESTAT Bangalore held that screening and grading of iron ore are mining-related activities covered under the taxable category of M...
Service Tax : The dispute concerned denial of 67% abatement on construction and works contract services involving supply of materials. CESTAT he...
Service Tax : The Tribunal held that Cenvat credit is available only in relation to taxable services and not for trading activities. The case wa...
Service Tax : Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd. vide Order No. 08/202...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s A.K. Construction Co. vide Order No. 07 /2023-...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Hi-tech Equipment Services vide Order No. 06/2...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Subhash Earthmovers vide Order No. 05/2023-Ser...
Service Tax : CBIC earlier noted that the practice of payment of Service tax by way of book adjustment adopted by the Department of Posts and th...
The issue was whether software purchased under high sea sales attracts service tax. The Tribunal held that such transactions qualify as import of service and are taxable.
The issue was whether supply of water to vessels is a sale or a service. The Tribunal held that such supply forms part of port services and is taxable prior to 01.07.2010. It upheld the tax demand based on statutory provisions and CBEC clarification.
Issue was whether reimbursement of advertisement expenses constitutes taxable service under BAS. Tribunal held that cost-sharing without a service provider–recipient relationship is not taxable and set aside demand.
Tribunal held that builders were not liable to service tax before 01.07.2010 based on statutory provisions and Board circulars. It set aside demand for disputed period accordingly.
The Tribunal examined whether threshing and redrying of tobacco leaves fall under Business Auxiliary Services. It held that the activity is not taxable, setting aside the demand.
The Tribunal examined whether gold coin sales amounted to consignment agent services. It held that the activity was trading involving transfer of title and not a taxable service.
The tribunal held that expatriate personnel working under the full control and supervision of the Indian company were employees, not service providers, and therefore payments relating to their salaries were not liable to service tax.
The High Court held that once a discharge certificate under the SVLDRS scheme is issued after payment of the determined amount, the tax demand for the covered period cannot be reopened.
The Tribunal held that once a resolution plan is approved under the Insolvency and Bankruptcy Code, appeals relating to claims not included in the plan cannot continue.
The Tribunal held that reimbursements received from overseas manufacturers for warranty repairs were merely cost recoveries and could not be treated as taxable service consideration.
